Estate of Ralph M. Nix, Sr., Deceased, Ralph M. Nix, Jr., Personal Representative - Page 1

                                       T.C. Memo. 1996-109                                             

                                     UNITED STATES TAX COURT                                           

                   ESTATE OF RALPH M. NIX, SR., DECEASED, RALPH M. NIX,                                
                         JR., PERSONAL REPRESENTATIVE, Petitioner v.                                   
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 4117-93.              Filed March 7, 1996.                                

                  Frederick W. Schwendimann III, for petitioner.                                       
                  Pamelya P. Herndon, for respondent.                                                  

                                        MEMORANDUM OPINION                                             
                  PARR, Judge:  Petitioner is the Estate of Ralph M. Nix, Sr.                          
            Respondent determined a deficiency of $191,061 in petitioner's                             
            estate tax.  After stipulations and concessions,1 the issue for                            

            1     Petitioner and respondent stipulated the following values of                         

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